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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Percentage of total exposure value subject to IRB approach cannot be more than 1 (EBA rule v09771_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 08.07, credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Percentage of total exposure value subject to IRB approach (%) cannot be more than 1.

EBA checks it for 22 rows, from central governments or central banks (0010) to total (0170). That makes 22 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Percentage of total exposure value subject to IRB approach (%): Of which: corporates - specialised lending, including slotting approach <= 1

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value outside the limit in these cells.
  3. 03If the value is a percentage, EBA expects it as a decimal: 12% is reported as 0.12.
  4. 04EBA compares the values exactly here: there is no rounding tolerance.
  5. 05It runs only when your filing indicators mark C 08.07 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7) (C 08.07)

Rows

  • 0010Central governments or central banks
  • 0020Regional governments or local authorities
  • 0030Public sector entities
  • 0040Institutions
  • 0050Corporates
  • 0060Of which: corporates - specialised lending, excluding slotting approach
  • 0070Of which: corporates - specialised lending, including slotting approach
  • 0080Of which: corporates - SMEs
  • 0085OF WHICH: CORPORATES - PURCHASED RECEIVABLES
  • 0090Retail
  • 0100OF WHICH RETAIL – SECURED BY RESIDENTAL REAL ESTATE SMES
  • 0110OF WHICH RETAIL – SECURED BY RESIDENTIAL REAL ESTATE NON-SMES
  • 0120Of which retail – qualifying revolving
  • 0125OF WHICH: RETAIL – PURCHASED RECEIVABLES
  • 0130Of which retail – other smes
  • 0131OF WHICH RETAIL – OTHER SMES - SECURED BY COMMERCIAL REAL ESTATE
  • 0140Of which retail – other non-SMEs
  • 0141OF WHICH RETAIL – OTHER NON-SMES - SECURED BY COMMERCIAL REAL ESTATE
  • 0150Equity
  • 0155COLLECTIVE INVESTMENT UNDERTAKINGS (CIUs)
  • 0160Other non-credit obligation assets
  • 0170Total

Column

  • 0050Percentage of total exposure value subject to IRB approach (%)

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Corporates - specialised lending, including slotting approach, percentage of total exposure value subject to IRB approach (%) can then be at most 1.

1Passes
1.1Fails

A file that reports 1 passes. One that reports 1.1 fails, by 0.1.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{C_08.07,r0070,c0050,} <= 1

The next five:

{C_08.07,r0010,c0050,} <= 1{C_08.07,r0050,c0050,} <= 1{C_08.07,r0090,c0050,} <= 1{C_08.07,r0130,c0050,} <= 1{C_08.07,r0060,c0050,} <= 1

And 16 more, the same formula for the other cells it covers.

Every COREP own funds rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.